A-Melding (Monthly Payroll Report)
Monthly payroll reporting obligation for all Norwegian employers. Reports wages, tax deductions, and employer social security contributions (arbeidsgiveravgift) for all employees. Must be filed by the 5th of the month following the payment month. Covers all remuneration including benefits in kind.
Who this applies to
- All Norwegian employers with at least one employee
- AS companies paying wages to directors or owner-employees
- Foreign employers with employees working in Norway
What to file
Electronic A-melding via Altinn.no: for each employee — gross wages, income category, municipality code for arbeidsgiveravgift, tax deductions made, any benefits in kind (naturalytelser), pension contributions, and national insurance (trygdeavgift) base.
How to file
Via Altinn.no directly or through integrated payroll software. All major Norwegian payroll systems (Visma Lønn, Tripletex Lønn, Zmart, Lønnsystem.no) submit A-melding automatically. The return uses the FREG (National Population Register) data to match employees.
Payment due
Arbeidsgiveravgift and employee tax deductions (skattetrekk) are paid bimonthly (annenhver måned), not monthly. Payment dates: 15 March (Jan–Feb payroll), 15 May (Mar–Apr), 15 July (May–Jun), 15 September (Jul–Aug), 15 November (Sep–Oct), 15 January (Nov–Dec). The A-melding is monthly; the payment is bimonthly.
Penalties for missing this deadline
Late A-melding: NOK 281 per calendar day per employee for the first 30 days, then NOK 562 per day (amounts indexed). Maximum per late submission: approximately NOK 50,000. Persistent non-compliance can result in forced assessment and personal liability of directors.
Filing checklist
- Run payroll for the month and calculate gross wages, overtime, and benefits for each employee
- Calculate tax deduction (skattetrekk) for each employee using their individual tax deduction card (skattekort) from Altinn
- Calculate arbeidsgiveravgift at the correct zone rate for each employee
- Calculate feriepenger accrual for the period (minimum 10.2% of wages)
- Include all benefits in kind (firmabil fordel, free parking, meals etc.) in the A-melding base
- Submit via Altinn or payroll software by 5th of the following month
- Transfer bimonthly arbeidsgiveravgift and skattetrekk to Skatteetaten on the relevant payment dates
Documents you'll need
- Employee skattekort (tax deduction card) — downloaded automatically from Altinn for each employee
- Payroll register for the month
- Benefits in kind valuations (firmabil, paid parking, subsidised meals)
Common mistakes to avoid
- Confusing the monthly A-melding filing deadline (5th of the month) with the bimonthly payment deadline (15th of the 3rd month after the period)
- Not updating employees' skattekort when Skatteetaten issues a new one — using the wrong tax table results in under- or over-withholding
- Failing to report benefits in kind (fordel) in the A-melding — fordel firmabil is a common omission
- Reporting the ENK owner as an employee — ENK owners pay tax via forskuddsskatt, not as employees
Never miss a Norway deadline
AccountsOS tracks every Skatteetaten (Norwegian Tax Administration) and Brønnøysundregistrene (Brønnøysund Register Centre) deadline and reminds you weeks ahead.
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